我国个人所得税制度完善的法律思考

个人所得税是与每个人联系都很紧密的税种,它的完善与否,直接体现了我国法制建设的完善程度及居民素质的高低。但现行税制由于内外原因,存在各种缺陷。因此有必要在理论中找到对策,并在实践中寻求答案逐步完善个人所得税制度。     

露天铁矿禀赋优势等级划分和合理矿业税费的研究

利用自组织神经网络，对我国主要露天铁矿进行了禀赋优势等级划分。权利金大小的确定，应以铁矿资源的资产评估为基础，资产评估时合理成本的取值应是评估矿山所在同一等级矿山的平均成本。矿产资源的原有价值是权利金征收的对象。最后以歪头山为实例，计算了铁矿资源的原有价值和权利金。结果表明，目前对歪头山铁矿征收的税费仍然偏高。     

SMA-MR复合型阻尼器

利用形状记忆合金超弹性、形状记忆特性和MR液的材料特性，提出了SMA-MR复合阻尼器，建立了阻尼器的理论模型。通过输入正弦波得到小震、大震时相应的滞回曲线，并对一单层框架进行输入El Centro地震波下的减震效果分析，比较了SMA-MR阻尼器、仅有SMA和仅有MR作用下的减震效果。结果表明，所设计的SMA-MR阻尼器具有卓越的阻尼性能，对大震、小震的控制实现了自适应的智能性。     

A decade of council tax inequities? Geographical perspectives and a research agenda

Local taxation reform is back on the agenda in the light of the recent Local Government Bill. In reviewing the literature on the council tax, it is noted that researchers tend to view this from one of two perspectives: either as a fiscal policy, focusing on the tax burden, or as a housing policy, focusing on the property price valuations. Recent debate on council tax reform has gone as far as suggesting that there are regional inequities in the council tax, but what tends to be neglected remains the council tax incidence at the local scale. A research agenda is proposed here as a means of promoting geographically conscious inter-disciplinary research on local taxation.     

智能卡和出租车轨迹数据中蕴含城市人群活动模式的差异性分析

当前采用交通流数据量化城市人群活动模式研究已经取得了丰硕的研究成果,但是对于同一区域、同一时段不同类型交通流数据反映城市人群活动模式的共性与差异性仍然知之甚少,直接影响了城市人群活动模式挖掘结果的可解释性与实际应用效果。为此,本文旨在对目前广泛采用的智能卡数据（公交和地铁刷卡）和出租车轨迹数据2种重要的交通流数据,从时空分布模式的差异性、行程距离及距离衰减效应的差异性、空间社团结构的差异性3个方面,探索二者反映城市人群活动模式的差异性：① 采用北京市六环以内区域2016年5月9日至15日的智能卡和出租车轨迹数据进行实验分析,研究发现：① 2种交通流反映出行需求的空间分布呈现出高度相关性,但是在同一空间单元上,2种交通流反映出行需求的时间相关性较低;② 2种交通流的使用率在不同空间位置存在明显差异,仅在城市中心区域使用率较为均衡;③ 2种交通流反映人群行程距离的空间分布、距离衰减效应存在明显差异,公共交通对于促进长距离出行更为重要;④ 从2种交通流发现的空间社团结构都显示了城市的多中心结构特征,但是二者发现社团结构存在的差异性表明两种交通方式对城市空间交互起着不同的作用。本研究有助于深入理解多源交通流反映城市人群活动的内在机理,提升城市人群活动模式在城市规划、交通管理等领域的应用效果。     

基于移动端的“智慧城市与地理国情一张图系统”设计及其应用

系统把智慧城市建设与地理国情应用完美结合,形成时空一体、二三维一体的集成多源数据的一张图;开发IPAD版系统,把PC端的数据处理向移动端适时展现。系统具有国情普查数据的展示和分析、专题地图展示、电子地图、三维模型展示、轨迹记录,以及其他GIS基本功能。在屏幕上任意点取闭合图形,就会实时显示选定图形范围内的国情数据及统计分析数据。辅助决策者又好又快地进行科学决策。     

International and national climate policies for aviation: a review

Aviation constitutes about 2.5% of all energy-related CO₂ emissions and in addition there are non-CO₂ effects. In 2016, the ICAO decided to implement a Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) and in 2017 the EU decided on faster emission reductions in its Emissions Trading System (EU ETS), which since 2012 includes the aviation sector. The effects of these policies on the expected development of air travel emissions from 2017 to 2030 have been analyzed. For the sample country Sweden, the analysis shows that when emissions reductions in other sectors are attributed to the aviation sector as a result of the EU ETS and CORSIA, carbon emissions are expected to reduce by ?0.8% per year (however if non-CO₂ emissions are included in the analysis, then emissions will increase). This is much less than what is needed to achieve the 2°C target. Our analysis of potential national aviation policy instruments shows that there are legally feasible options that could mitigate emissions in addition to the EU ETS and CORSIA. Distance-based air passenger taxes are common among EU Member States and through increased ticket prices these taxes can reduce demand for air travel and thus reduce emissions. Tax on jet fuel is an option for domestic aviation and for international aviation if bilateral agreements are concluded. A quota obligation for biofuels is a third option.

Key policy insights

• Existing international climate policies for aviation will not deliver any major emission reductions.

• Policymakers who want to significantly push the aviation sector to contribute to meeting the 2°C target need to work towards putting in place tougher international policy instruments in the long term, and simultaneously implement temporary national policy instruments in the near-term.

• Distance-based air passenger taxes, carbon taxes on jet fuel and quota obligations for biofuels are available national policy options; if they are gradually increased, and harmonized with other countries, they can help to significantly reduce emissions.

     

Perceived fairness and public acceptability of carbon pricing: a review of the literature

While carbon pricing is widely seen as a crucial element of climate policy and has been implemented in many countries, it also has met with strong resistance. We provide a comprehensive overview of public perceptions of the fairness of carbon pricing and how these affect policy acceptability. To this end, we review evidence from empirical studies on how individuals judge personal, distributional and procedural aspects of carbon taxes and cap-and-trade. In addition, we examine preferences for particular redistributive and other uses of revenues generated by carbon pricing and their role in instrument acceptability. Our results indicate a high concern over distributional effects, particularly in relation to policy impacts on poor people, in turn reducing policy acceptability. In addition, people show little trust in the capacities of governments to put the revenues of carbon pricing to good use. Somewhat surprisingly, most studies do not indicate clear public preferences for using revenues to ensure fairer policy outcomes, notably by reducing its regressive effects. Instead, many people prefer using revenues for ‘environmental projects’ of various kinds. We end by providing recommendations for improving public acceptability of carbon pricing. One suggestion to increase policy acceptability is combining the redistribution of revenue to vulnerable groups with the funding for environmental projects, such as on renewable energy.

Key policy insights

• If people perceive carbon pricing instruments as fair, this increases policy acceptability and support.

• People’s satisfaction with information provided by the government about the policy instrument increases acceptability.

• While people express high concern over uneven distribution of the policy burden, they often prefer using carbon pricing revenues for environmental projects instead of compensation for inequitable outcomes.

• Recent studies find that people’s preferences shift to using revenues for making policy fairer if they better understand the functioning of carbon pricing, notably that relatively high prices of CO₂-intensive goods and services reduce their consumption.

• Combining the redistribution of revenue to support both vulnerable groups and environmental projects, such as on renewable energy, seems to most increase policy acceptability.

     

区块链技术在教育领域的应用现状与展望

区块链本质上的去中心化和安全特性,使得其很适合于解决目前教育领域面临的困难.本文首先介绍了区块链的基本技术原理,包括区块的结构和区块链的构成、区块链技术平台的体系结构、区块链的分类、共识算法、智能合约.接着分析了目前教育领域发展的终身教育和跨地区教育的新形势,以及传统数字化教育系统面临的主要问题.然后从教育相关信息的多方共享和验证、学习过程跟踪、激励和学习路径塑造、学习评估、教育管理与决策辅助等几个方面对区块链技术在教育领域的应用现状进行了介绍和分析.最后总结了目前区块链技术应用到教育领域的主要问题,并展望了未来的发展方向.     

城市精明发展与生态效率的协同测度及交互响应——以中国276个地级以上城市为例

城市发展与生态环境存在复杂的动态交互耦合过程,厘清精明发展与生态效率的协同发展关系及交互响应机理,是区域可持续发展的关键环节。本文以2003—2015年中国276个地级以上城市为研究对象,采用多指标综合评价法、Super-SBM模型、灰色关联模型和面板VAR模型对中国城市精明发展与生态效率的协同发展和交互响应关系进行综合测度。研究表明：① 城市精明发展呈现从沿海向内陆阶梯递减的空间演变趋势,多个城市群具有较高的城市精明发展指数。② 生态效率与精明发展的空间变化具有一定的耦合特征,沿海地区南北方向呈现出较高水平的“生态弧线”城市带。③ 城市精明发展与生态效率具有显著的关联性特征,协同发展关系有下降趋势。④ 城市精明发展与生态效率存在双向交互的Granger因果关系,具有正向的交互响应关系,且存在一定的路径依赖特征和惯性发展趋势。⑤ 长期而言,城市精明发展对生态效率变动的影响更大。